"Early Warnings": incremento nella capacit? di risposta o perdita di rilevanza?

Michele Bertoni, Bruno De Rosa and Paola Rossi

MANAGEMENT CONTROL, 2021, vol. 2021/1, issue 1, 175-194

Abstract: The new Italian Insolvency and Crisis Code requires companies to implement adequate tools to promptly detect a state of crisis and to undertake appropriate initiatives in a timely manner. This study provides a conceptual model for integrating an early warnings system into management control systems? frameworks, which a new law requires. By undertaking a literature review and analyzing the package of controls that the new regulatory guidelines impose, we identify an early warning system as a boundary one in terms of the theoretical framework that Simons (1995) proposed. We conclude that an early warning internal control system should complement traditional managerial logics.

Date: 2021
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